THE COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S THE IMPROVEMENT TRUST KHANNA PUNJAB

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ITA/357/2019HC Punjab & HaryanaPHHC01084765201916 September 2026Author: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the present appeal is to be dismissed in light of the judgment of the Supreme Court dated 16.09.2026 in Civil Appeal No. 21762 of 2017, Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority. Both the assessee and the revenue agreed to this course of action. The Tribunal relied on the consensus between the parties and the law laid down by the Supreme Court in the Ahmedabad Urban Development Authority case. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.

What were the facts?

The appeal is filed by the Commissioner of Income Tax (Revenue) against M/s The Improvement Trust Khan (Assessee). The assessment year(s) are not explicitly stated. The challenge is to a judgment passed in favour of the assessee. The procedural history indicates that the parties have agreed that the present appeal should be dismissed in light of a Supreme Court judgment dated 16.09.2026 in Civil Appeal No. 21762 of 2017, titled Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority. The Tribunal is relying on this consensus and the law laid down by the Supreme Court in the said case.

What were the issues?

1. Whether the present appeal should be dismissed in light of the Supreme Court's decision in Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority (Civil Appeal No. 21762 of 2017)? (Question of law) Assessee's Contention: The assessee relies on the Supreme Court's judgment in Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority, which is stated to have been passed in their favour. They agree that the present appeal should be dismissed in light of this judgment. Revenue's Contention: The Revenue, through its counsel, also agrees that the present appeal should be dismissed in light of the aforementioned Supreme Court judgment. No other contentions are recorded for either party.

AI-generated summary — verify with the full judgment below

201 201 201 201

IN T IN T IN T IN T THE COMMI THE COMMI THE COMMI THE COMMI

M/S THE IMP S THE IMP S THE IMP S THE IMP

CORAM: CORAM: CORAM: CORAM: HO HO

HO HO

Present : M M for M M

**

DEEPAK SIB DEEPAK SIB DEEPAK SIB DEEPAK SIB

Le covered in the 19.10.2022 pa Commissioner Development A

Re light of law Development A

16.

09 16.09 16.09 16.09.2026 .2026 .2026 .2026 Vandana yadav

THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA THE HIGH COURT OF PUNJA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH

ITA ITA ITA ITA Da Da Da Da

SSIONER OF INCOME TAX SSIONER OF INCOME TAX SSIONER OF INCOME TAX SSIONER OF INCOME TAX

VERSUS VERSUS VERSUS VERSUS PROVEMENT TRUST KHAN PROVEMENT TRUST KHAN PROVEMENT TRUST KHAN PROVEMENT TRUST KHAN

ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE ON'BLE MR. JUSTICE DEEP DEEP DEEP DEEP ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI ON’BLE MR. JUSTICE SUNI Mr. Ranvijay Singh, Sr. Standing C r. Vidul Kapoor, Jr. Standing Co r the appellant. Ms. Reema, Advocate for Mr. H.S. Sidhu, Advocate, for the *** BAL AL BAL AL, J. , J. , J. , J.(O (O (O (Oral ral ral ral) earned counsel for the parties a assessee’s favour by a judgme assed in Civil Appeal No.2 r of Income Tax (Exemptio Authority. elying on the afore consensus, laid down by the Supreme Authority’s case (supra).

Whether speaking/reasoned. : Ye Whether Reportable. : Ye AB AND HARYANA AB AND HARYANA AB AND HARYANA AB AND HARYANA H A-357 357 357 357-2019 2019 2019 2019 ate of Decision : ate of Decision : ate of Decision : ate of Decision : 16.09. 16.09. 16.09. 16.09.2026 2026 2026 2026

CHANDIGARH CHANDIGARH CHANDIGARH CHANDIGARH

... ...... ...APPELLANT APPELLANT APPELLANT APPELLANT NNA PUNJAB NA PUNJAB NNA PUNJAB NA PUNJAB

...RESPONDEN ...RESPONDEN ...RESPONDEN ...RESPONDENTS TS TS TS PAK SIBAL PAK SIBAL PAK SIBAL PAK SIBAL ISH BINDLISH ISH BINDLISH ISH BINDLISH ISH BINDLISH Counsel with unsel, respondents. agree that the present appeal is ent of the Supreme Court dated 21762 of 2017 - Assistant es/No es/No

s d t n e n VANDANA YADAV 2026.09.19 12:08 I attest to the accuracy and integrity of this document

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